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2013 (5) TMI 816 - AT - CustomsSuo moto adjustment - excess duty paid by the respondent has been adjusted against the duty demand by the Commissioner (Appeals) - the respondent had filed a refund claim of excess duty paid by them - Held that: - reliance was placed in the case of Indian Oil Corporation Ltd. v. CCE, Vadodara [2010 (10) TMI 399 - CESTAT, AHMEDABAD], where it was held that as the selling price of the petroleum products have been fixed by the Government of India under APM regime, the question of unjust enrichment does not apply - the respondents are entitled for adjustment of excess duty paid towards short duty paid by them, as the respondent filed refund claim in time of excess duty paid by them. The matter is to be remanded back to the adjudicating authority to ascertain whether the respondents are required to pay any duty after adjusting the excess duty paid by them against the duty demanded from them - appeal allowed by way of remand.
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